Innovate Tax’s 2023 Big VAT Quiz of the Year

What country confirmed plans to implement a standard rate of 20% for all education and boarding services provided by a private school from 1 January 2025?

In September, which of these countries approved a plan to consolidate its reduced VAT rates into one single 12% rate?

In October, the First Tier Tribunal agreed with the UK’s HMRCHis Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes. in its case against the manufacturer of which food item? HMRC claims the product in question is wholly or partially covered by chocolate and therefore subject to standard rate VAT at 20%.

The Indian GST Council declared which industry must pay GST at the top rate of 28% from 1^st October?

Halfway through 2023, which US state was found to have the highest average combined state and local Sales Tax rate?

In February, the prime minister of which country ruled out a return to GST, confirming the nation would instead retain its Sales and Services Tax introduced in 2018?

Poland’s 2023 reform of its VAT system – featuring more than 20 updates including VAT exemptions to simpler invoicing rules, VAT liquidity and reduced penalties for voluntary disclosures - is known by what name?

The EU's VAT Gap Report 2023 revealed the latest figures for 2021 that showed the bloc's VAT Gap had reduced by €38 billion – but what does it now stand at?

Following the introduction of VAT in Sao Tome and Principe in June, how many countries in the world now have a VAT or GST regime in place?

The EU’s VAT in the Digital Age (ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy.) proposal moved closer to implementation this year. What are the three pillars of reform it will include?

In February, Turkey issued a ruling to mandate the inclusion of which feature on a range of tax documents, such as E-factura invoices for B2B and B2GCommerce between business to government. transactions?

In April, New Zealand imposed GST at 15% on digital platforms offering which services?

Under the EU’s Customs reform proposals announced this year, which current customs duties threshold would be abolished for B2C imports if implemented?

Kenya ended its Digital Services Tax to fall into line with the OECD’s global tax reforms agreed by over 140 countries. What did this reportedly enable it to restart?

In February, the owner of which digital platform was told by the Court of Justice of the European Union that it must collect UK VAT on all payments made to its content creators?